In short
In Emilia-Romagna, a €300,000 resale home bought from a private owner as a prima casa pays €6,100 in purchase taxes, €27,100 as a second home; 63,672 homes changed hands there in 2024 (OMI). That is 14.2 sales per 1,000 residents, against 12.5 for Italy; the tax rates are national.
What the sales data say about Emilia-Romagna
Emilia-Romagna spreads its market over 9 provinces without a runaway leader. Bologna is first with 14,766 sales in 2024, only 23.2% of the region's 63,672. Modena comes second on 10,182, ahead of Reggio nell'Emilia and Parma, which recorded 6,888 and 6,724 respectively (OMI, Agenzia delle Entrate).
The role of the capoluogo varies widely from one province to the next, which matters for anyone comparing towns. Parma's city is 45.2% of its province, but Modena's is only 22.3%; Bologna sits in between at 39.2%. Taken together, provincial capitals are 36.6% of the regional total, leaving most transactions to other municipalities.
For 2025 the provisional count is 68,348, a change of +7.3%. Reggio nell'Emilia moved the most among the larger provinces (+8.3%) and Parma the least (+4.3%).
Relative to population, the region records 14.2 transactions per 1,000 inhabitants, fifth of 18 regions, ahead of 12.5 for Italy. Its 8.8% of national sales sits against 7.6% of the population (ISTAT). The data speak to volumes, not to prices.
Data as of 31 December 2025 for OMI home sales (2024 final, 2025 provisional, collected on 19 October 2026) and 1 January 2026 for ISTAT population.
The questions, answered
How much tax do you pay to buy a €300,000 home in Emilia-Romagna?
The rates are national, so Emilia-Romagna pays what all of Italy pays: €6,100 on a resale bought from a private owner as a prima casa, €27,100 as a second home, €12,600 on a new build from a builder as a prima casa and €30,600 otherwise, before the notary's fee.
How many homes are sold each year in Emilia-Romagna?
63,672 homes were sold in Emilia-Romagna in 2024 according to the OMI register of the Agenzia delle Entrate, and 68,348 in 2025 (provisional, +7.3%).
Is the property market in Emilia-Romagna more active than the Italian average?
Emilia-Romagna recorded 14.2 home sales per 1,000 residents in 2024, against 12.5 for Italy as a whole (OMI sales, ISTAT population).
How do I find the IMU property tax rate in Emilia-Romagna?
Each Italian municipality sets its own IMU rate by resolution, published on the Ministry of Economy and Finance site (finanze.gov.it, IMU rates search). A main home in categories A/2 to A/7 is exempt.
The figures
| Measure | Value | Source |
|---|---|---|
| Taxes on €300,000, resale, prima casa | €6,100 | DPR 131/1986 |
| Taxes on €300,000, resale, second home | €27,100 | DPR 131/1986 |
| Taxes on €300,000, new build, prima casa | €12,600 | Agenzia delle Entrate |
| Home sales, 2024 | 63,672 | Agenzia delle Entrate – OMI |
| Home sales, 2025 (provisional) | 68,348 | Agenzia delle Entrate – OMI |
| Sales per 1,000 residents, 2024 | 14.2 | OMI, ISTAT |
| Population, 1 January 2026 | 4,477,009 | ISTAT |
Buying from abroad
What differs for a foreign buyer: Buying as a foreigner · prima casa and residence · the codice fiscale · IMU property tax.
Cities of Emilia-Romagna on Payotte
Sources
- Purchase taxes: calculator sources (DPR 131/1986, Agenzia delle Entrate).
- Home sales: Agenzia delle Entrate – OMI, Volumi di compravendita (NTN), residential, province and capoluogo series: 2024 definitive, 2025 provisional; territory excluding the tavolare regime (Trento, Bolzano, Trieste, Gorizia, partly Udine) (CC BY 4.0).
- Population: ISTAT, resident population by commune on 1 January 2026 (SDMX dataflow 22_389, status e = estimate) (CC BY 4.0).
- IMU rates: Dipartimento delle Finanze, IMU rules and rates search.